PENGARUH TAX AVOIDANCE DAN LAINNYA TERHADAP NILAI PERUSAHAAN NONKEUANGAN DI BURSA EFEK INDONESIA

Authors

  • Vivi Ferencia Tantono Trisakti School of Management
  • Umar Issa Zubaidi Trisakti School of Management

DOI:

https://doi.org/10.34208/ejatsm.v3i3.2188

Keywords:

Firm Value, Tax Avoidance, Return on Asset, Current Ratio, Debt to Equity Ratio, Institutional Ownership, Dividend Policy, Firm Size

Abstract

Abstract: This study aims to examine and analyze the effect of tax avoidance, return on assets, current ratio, debt to equity ratio, institutional ownership, dividend policy and company size on the nonfinancial firm value listed on the Indonesia Stock Exchange. This study used 90 non-financial companies listed on the Indonesia Stock Exchange and were selected using the purposive sampling method during 2019-2021. This hypothesis testing uses a multiple regression model as a data analysis method. The results of this study explain that return on assets and debt to equity ratio have an influence on firm value, while tax avoidance, current ratio, institutional ownership, dividend policy, and firm size have no effect on firm value.

Published

2023-09-30

How to Cite

Tantono, Vivi Ferencia, and Umar Issa Zubaidi. 2023. “PENGARUH TAX AVOIDANCE DAN LAINNYA TERHADAP NILAI PERUSAHAAN NONKEUANGAN DI BURSA EFEK INDONESIA ”. E-Jurnal Akuntansi TSM 3 (3):37 -. https://doi.org/10.34208/ejatsm.v3i3.2188.